Article Per Year (5 Year)
p-Index From 2019 - 2024
0.23
P-Index
This Author published in this journals
All Journal Journal of Economic, Bussines and Accounting (COSTING)
Fikron Achmad Al-Fansuri
Universitas Negeri Surabaya
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Analisis Komparasi Kinerja Keuangan Perusahaan Farmasi Bumn Dengan Bums Yang Terdaftar Di BEI Tahun 2020-2022 Fikron Achmad Al-Fansuri; Rendra Arief Hidayat
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.9839

Abstract

The research was conducted to find the results of differences in financial performance through profitability, liquidity, solvency and activity ratios in state-owned and private pharmaceutical companies in 2020-2022, where the novelty phenomenon is the phenomenon from the time of Covid-19 to after Covid-19. Because researchers see the problem of state-owned pharmaceuticals experiencing losses while private companies experience profits with the same company size. The research used independent sample t-test and Mann Whitney U statistical tests which obtained superior BUMS pharmaceutical results compared to BUMN. The loss factors found in BUMN were losses in sales of vaccines, medical devices and vitamins in 2021-2022, this was caused by BUMN's negligence in managing production volumes and indirectly due to regulations from the Minister of Health and the President regarding the Covid-19 emergency response. The benefits that can be taken by various parties are investment considerations and consideration of the suitability of utilization and production management so that it meets expectations.
Co-Authors Rendra Arief Hidayat